This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
A trust owns two US Limited Liability Companies (LLCs). The LLCs jointly own a Scottish limited partnership (SLP) which holds UK situs assets. The SLP...
Situs of assets for CGT (and private client)When advising an individual on cross-border issues or offshore tax planning, it is important to establish...
Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...
Overseas entity classification—trusts, usufructs and foundationsThere is a wide range of structures that can be used to hold wealth; many use vehicles...
Situs of assets for succession and IHTWhen you advise an individual on cross-border issues or offshore tax planning, it is important to establish the...
A UK resident and domiciled settlor of a settlor interested trust is taxed on the income and gains of the trust and its underlying offshore company as...
Entity classification case law and HMRC's interpretationIt is necessary to characterise overseas entities for UK tax purposes, as this will determine...
A trust deed is being drafted in order to put a couple of life policies in trust. The settlor and the two trustees are currently living in different...
A child with a non-UK domicile of origin in Country A moves to the UK with their parents and acquires a UK domicile of dependency. If the child leaves...
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